Daftar Isi: ANALISIS SISTEM PENGENDALIAN INTERN PADA FUNGSI PENJUALAN (Studi Kasus Pada Dealer Agung Sakti Motor Lumajang)

Daftar Isi:

In an intern good control, the function of sale (Operation) should be separate with case function that is storage function. So does acceptance case function that should be separate with accountancy function. This purpose, in order to avoid deficiency or manipulation that employee done that can impact with company. This research purpose is to evaluate of applied in an intern system control of cash sale and credit in Dealer of Agung Sakti Motor Lumajang. This research is about case study. So the using of analyses data method is qualitative analyses. Qualitative analyses is a method analyses that use information such as qualitative data or indirect data. The result showed that. In sales activity applied two system. There are credit and cash sales. In its activity company has been done things to support the activities of the sales made by a separate function and part of accountancy and there is no transaction implemented in fur only one function. In implementation, authorization system and writing procedure have been showed that deficiency of work division and good incumbency. That impact to accountant data that have been produced invalid, about work division authority function, authorization system, and recording procedure that can guarantee in its implementation. In full implementation have been done a good practice in doing activity of sales in that company.